Poland postpones mandatory KSeF e-invoicing from 1 July 2024 to 1 February 2026
This page records one dated change. For the rules in Poland as they stand today, see the Poland guide →
- Jurisdiction
- Poland
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 10 June 2024
- Effective
- 1 July 2024
- Instrument
- PL-USTAWA-poz-852-2024
- Authority
- Dziennik Ustaw Rzeczypospolitej Polskiej
- Verified
- Fetched from official source · high confidence
All Polish VAT taxpayers who were due to issue structured invoices through KSeF from 1 July 2024.
No action — monitoring only; KSeF went live 1 February 2026.
Ustawa z dnia 9 maja 2024 r. (Dz.U. 2024 poz. 852, published 10 June 2024, in force 1 July 2024) postponed mandatory KSeF structured e-invoicing from 1 July 2024 to 1 February 2026. It moved the Art. 17 date of the June 2023 KSeF Act from 1 January 2025 to 1 August 2026 and shifted the transitional windows (Art. 145l/145m) to 1 February–31 July 2026. The later split between 1 February 2026 (taxpayers with 2024 sales above PLN 200 million) and 1 April 2026 (all others) was introduced by Dz.U. 2025 poz. 1203.
What changed in detail
The Act of 9 May 2024 (Dz.U. 2024 poz. 852), published on 10 June 2024 and in force from 1 July 2024, amends the Act of 16 June 2023 that introduced mandatory structured invoicing through the Krajowy System e-Faktur (KSeF). It does not change the substance of the KSeF rules; it moves their dates.
- Art. 13 of the 2023 Act now refers to the period after 31 January 2026 instead of after 30 June 2024, so the obligation to issue structured invoices starts on 1 February 2026.
- Art. 17 moves from 1 January 2025 to 1 August 2026.
- The transitional windows in Art. 145l and Art. 145m, during which electronic or paper invoices may still be issued, move from 1 July–31 December 2024 to 1 February–31 July 2026.
- The commencement provision in Art. 23 is re-dated to 1 February 2026, and the penalty provisions (Art. 106ni) to 1 August 2026.
- Pkt 35 of Art. 1 of the 2023 Act is repealed, and the state budget spending limit for KSeF is re-set for 2026–2035.
What it means
This postponement is spent. It was itself replaced by Dz.U. 2025 poz. 1203 (pl-ksef-enabling-law-2025), which kept 1 February 2026 for the largest taxpayers but moved everyone else to 1 April 2026 and rewrote the transition reliefs. KSeF then went live on 1 February 2026 (pl-ksef-large-taxpayers-live-2026).
The windows this Act set (1 February–31 July 2026) never applied as written, so do not rely on them when checking 2026 invoices; use the 2025 Act’s dates instead.
Proof
w art. 13 wyrazy „po dniu 30 czerwca 2024 r.” zastępuje się wyrazami „po dniu 31 stycznia 2026 r.”;in Art. 13, the words "after 30 June 2024" are replaced by the words "after 31 January 2026";
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Dz.U. 2024 poz. 852 · Ustawa z dnia 9 maja 2024 r. · api.sejm.gov.pl